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1 . A company purchased land, a building, and equipment for one price of $ 1 , 4 0 0 , 0 0 0 .

1. A company purchased land, a building, and equipment for one price of $1,400,000. The estimated fair values of the land, building, and equipment are $289,446, $929.274, and $304,680, respectively. At what amount would the company record each asset?
Land
Building
Equipment

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